AVETCS systems not eligible for benefit of Notification No. 20/2003-ST

Chashmita Engineers Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Appellant is seeking benefit of Notification No. 20/2003-ST in respect of the service provided by them in respect of AVETCS system. Services provided for AVETCS as follows: “The Automatic Vehicle Entry Tax Collection System (AVETCS) of Commissioner of Transport constitutes electronic weigh bridges, CCTV system, computers, servers, LAN & WAN, Electrical systems and related software; that when a vehicle comes. it goes on the weigh bridge after getting green traffic signal. The actual weight of the vehicles comes on th...